Bookkeeping appliance



'May 15, 1928.

D. B. CARD ET AL BOOKKEEPING APPLIANCE Filed June 8. 1926 2 Sheets-Sheet1 W X 5 mi" INVENTORSI m gm . May 15, 1928. 1,669,809

D. B. CARD ET AL.

BOOKKEEPING APPLIANCE Filed June 8, 1926 2 Sheets-Sheet 2 INVENTORS.

Patented May 15, 1928.

UNITED STATES 1 1,669,809 PATENT OFFICE.

DON B. CARD AND HORACE BARNES, OF I ORTLAND, OREGON.

BOOKKEEPING APPLIANCE.

Application filed June 8,

This invention relates to improvements in manual bookkeeping apparatus;and has for its principal object the provision of devices of simpleconstruction wherewith a carbon copy of entries on various separateaccounts may be made and accumulated with facility on a proof-sheet inconvenient columnar arrangement through which absolute proof of allposting entries may be readily had at any time and any errors thereinmay be easily detected and located.

Other objects and advantages residing in our invention, and objectsrelating to details of construction and arrangement of parts will bereadily apparent in the course of the detailed description to follow.

The accompanying drawings illustrate by way of example one form of ourinvention, in which:

Figure 1 is a perspective view of a book keeping appliance embodying ourinvention.

Fig. 2 is a top plan view of the same, partly broken away.

Fig. 3 is a View in vertical cross section on line 33 of Fig. 2.

Fig. 4 is a view in front elevation of a detail of the invention on anenlarged scale.

Fig. 5 is a vertical cross sectional View on line 5-5 of Fig. 4.

Referring to said views. the reference numeral 1 indicates a base ofrectangular configuration having an upper writing surface 2 formed of aninserted sheet of smooth. surfaced material. At the left hand side ofsaid base and adjacent the corners thereof brackets 3 and 4 are rigidlysecured having apertures 5 formed therein to provide bearings,respectively, for the circular reduced ends or trunnions 6 of a metalrod 7 extend ing parallel with said left hand side of the base. Betweenits ends the rod is of cylindrical form in cross section except for aflattened portion 8 on its under side extending the full length thereofwithin said trunnions.

A clamp 9 comprises a horizontally disposed portion 10 adapted to besecured to said flattened portion of the rod by screws 11 and adownwardly extending flange 12 having a gripping edge 13 arranged tomake close contact with the writing surface 2. Arms 14 are secured ateach end of saidrod extending rearwardly where they are connected bysprings 15 with lugs 16 offset from therespective bracket. The tensionexerted" by the springs 15 tend to maintain positioned loosely. Ascrew-cap 1926. Serial Null/1,413.

the gripping edge 13 in yielding contact with the writing surface.

The upper surface of-the rod 7 is formed with a plurality of evenlyspaced circular depressions 17 except for a space. at each end. Asubstantially rectangular slideblock 13 is formed withalongitudinal circular bore 19 adapted toreceive the rod 7. which bore breaks into thelower edge of the. block affording a slotted opening approximately thewidth of the flattened portion 8 of the rod. Plane faces 20 at each sideof said opening are arranged to bear upon-the portions 10 of said clampupon opposite sides of the rod. A vertical bore 21 extends from the topof the block into the bore 19 wherein a hardened ball 22 is 23 isthreaded into the bore 21 and is recessed to retain a coil-spring 24adapted to bear upon said ball and yieldingly press it into therespective depressions 17.

The centers of the depressions 17 are spaced apart the approximatedistances separating the horizontal] lines 25 upon the proof-sheet 26and ledger-sheets 27, to be more particularly described hereinafter. Theslide-block is provided with a pointer 28 extending to within closeproximity of the paper-sheets when laid upon the writing surface. Saidpointer serves to indicate a space between the lines 25 in which thenext item is to be written, and after each entry the slide-block isslidably moved upon the rod toward the operator so that the ball 22 isdislodged from a notch and is seated centrally in the next adjacent one,the strength of the coil-spring tension in the spring 24 beingsuflicient to ensure that the block will be adjusted upon the rod inrelation to the several depressions by the com- Q bined effect of thespring andthe ball.

.Numeral 30 indicates a stop-plate disposed fiat-wise upon said base andformed with an elongated slot 31 adjacent each end through whichsecuring screws 32 extend. Said screws project through the base and maybe fastened by nuts 33 upon the underside to secure the stop-plate inthe desired position. i v

. A clamp-plate 34 is provided to the rear of the clamp 9 adapted toextend under the rod 7 and having a downwardly turned gripping-edge"35spaced rearwardly from the parallel to the gripping edge 13 of theclamp 9. The clamp-plate 34 is fulcrumed at 36 upon the stop-plate 3Owhereat it is bent longitudinally at. an obtuse angle. For- .rardly ofsaid fulcrum line slotted holes are formed in the clamp-plate throughwhich and the base bolts 31' extend. Bow-springs iii; are positionedunder the heads of the bolts 2.3T yieldingly retaining the clampplate atits forward gripping edge 35 in contact with the base. The rear portion39 of the clan'ip-plate attords a lever extending the length of theplate through which the clamp-plate may be rocked to lift the grippingedge 35 for the insertion of paper sheets thereunder.

The operation of our invention may be described as follows: Bothgripping edges 13 and may he raised by the operator at the same time byhearing down upon the rear portion 30 of the clamp-plate with the palmof the left hand and ginslain g the block 18 with the fingers thereof torock the rod 7 and the clamp 9 therewith. \Vith the clampingedges thuselevated a. proof-sheet 526 with a sheet of carbon paper all) lyinthereover may be inserted under the clamps and their side edges broughtagainst the stopplate an whereupon the clamps are released and will gripthe sheets lirn'ily.

The proof-sheet with its overlying carbon sheet is designed to receivewhatever records are impressed upon it until tilled or to cover adesired period of time. Other sheets, as shown at 27. are laid upon thecarbon sheet to receive the original impression and are secured by beinggripped by the clamp 9 only. The latter rocked to lift the grip pingedge 13} by the operator manipulating the block 18. The side edge 41 ofthe sheet 27 is then inserted under the clamp 9 and set against thedownturned edge ot' the clamp-plate l-l a a guide-stop. The sheets 27are provided with horizontal lines :25 similar in spacing; to the lines2:. ol' the proofsheet and both sheets 26 and 27 are provided withidentically spaced vertical lines while the sheet 2? formed with amarginal space adjacent its side edge all that will cause the verticallilies ol' the respective sheets to lie in register.

In practice and assuming a typical manner of use, the sheets 27 will beledger-sheets applied to the collection of account data relatinc to acustomer or a book account. These are kept in a loose-leaf hook or rackand are placed upon the proohsheet 26 to receive the entry when itemsfrom invoices or other sources: of original entry are to be posted.

\Vhen a fresh proof-sheet is placed upon the apparatus the block 18 willbe re-located at the upper end of the rod 7 with the ball 22 seated inthe first depression 17 so that the pointer will indicate the first.space between the horizontal lines 25. Said spaces on the prot'it-sheetwill be hidden by the carbon paper and the pointer is provided toindicate where the ledger-sheets are to be placed thereover. Theledger-sheet 27 to receive the lirsti entry is placed under the clamp t)in the manner described so that its lirst vacant space will bepositioned opposite the pointer and thus register with the first spaceon the proof-sheet. The entry is now made on the ledger-sheet with apencil or still-pointed pen from the data on the in- (nice and an exactduplicate impression will be made on the proof-sheet: through the carbon paper.

The block 18 is then slidably moved along the rod so that the ball willengage within the next adjaeei'it de ncssion 17 and bring" the pointerto indicate the next vacant space of the proof-sheet. Simultaneouslythe. block may be manipulated as a lever to rock the rod in oppositionto the tension of the springs 15 to disengage the gripping edge 15} fromthe ledger-sheet which may then he removed and replaced in its rack. Theledger-sheet to which the next invoice relates is then placed under theclamp S) with its lirst vacant line in register with the pointer and theinscription made thereon as just explained. The pointer is moved aftereach entry to indicate the next line on which an entry is to be madebel'orc the ledger-sheet just written upon is removed.

In this manner the proof-sheet is tilled or the invoices for a desiredperiod are posted and the copies of the entries made areactflln'lllltlttltl in colunn'iar arrain emcnt on the proof-sheet whichmay then he used for the purpose of checking the accuracy of theposting- Positive proof of the correctness of the postings may be madeby adding up the column ol. figures on the 'n'ooil -sheet; and comparingthe total lhereol' with the sum of the invoieez-i. it there isagreenu'nt the items posted to the ledg r are rzei-t in amount.

The outer marginal edge l3 ol the ledgersheet may be utilized toinscribe the name or initials of the party to hom the invoice is madeout and thus leaving a record upon the proof-sheet therebelow so thatcomparison of the names appearing on the invoices with the copies ofnames or initials shown on the. proof-sheet will also insure that itemshave been posted to the proper account and that. entries may be tracedto the proper accounts in case of error.

When it is desired to send an exact copy of the. ledger entries to acustomer as a statement a further sheet 4st is added. This sheet isdesirably made integral with the ledgersheet and may he perforated atthe fold 47 along the side edge -tl. This sheet -14 is provided withidentically spaced lines 46 but does nothave the counterpart of themargin 4% so that only the data oiwlinaril v shown on a statement willappear thereon. At the end of any period for which the statement is tobe rendered and alter the debit or credit balance, as the case may be,has been extended in the balance or extreme right hand column, the sheet44 is detached at the perforation and mailed or otherwise delivered tothe customer. Similar procedure would be in order in the case of anaccount with. a creditor.

Having described our invention, what we claim, is

1. A bookkeeping appliance, consisting in a base affording awriting-bed, a springpr-essed clamp secured to said base, a paperstop tothe rear of said clamp, a pair of brackets mounted on said base. a barjournaled for oscillation in said brackets formed with notches on itsupper face, a clamp secured to said bar engaging said base forwardly ofsaid first-named clamp, means to yieldingly engage said forward clampwith the base, and a slide-block upon said bar including a pointer andhaving a detent engaging in said notches and affording means to releasesaid forward clamp. I

2. A book-keeping appliance. consisting in a base, a clamp secured tosaid base provided with a paper-stop, a bar mounted for oscillationformed with a plurality. of spaced notches, a clamp secured to said barforwardly of the first-named clamp, and a slideblock upon said barprovided with detent means engageable in said notches.

3. A book-keepingappliance, consisting in a base having a plane upperwriting-surface, a bar mounted for oscillation on said base, aspring-pressed clamp secured to said bar and engaging saidwriting-surface, said bar being provided with spaced notch-es along itslength, a block slidable on said bar and provided with a detentengageable in said notches, an indicator on said block, and a secondclamp in spaced relation to said firstnamed clamp and affording apaper-stop therefor. i

4. In .a bookkeeping appliance, a bar mounted for oscillation having aplurality of spaced notches along its length, a clamp rigidly secured tosaid bar, springs connected to said bar tending to close said clamp, anda block slidable on said bar having a detent .engageable with saidnotches.

DON B. CARD. HORACE BARNES.

